K. This is the 1st working draft of vol. VI. It still ... - From Marx to Mao

472 MAO TSE-TUNG
ing. The granary director, Wang Wenbin reported to the upper levels
that rats had eaten 12.7 tan and another 2 tan had been contaminated.
In 1941 when the grain collection work group went to investigate,
they discovered that Wang Wenbin had gone to the county
town for a meeting during the time when the grain was sold. His
place had been taken by the district secretary Mao Yupeng. During
the grain sales Mao Yupeng had lived exceptionally richly. He had
bought a flock of sheep and two skin coats. He had also bought
cloth. There was suspicion of embezzlement. However, at the time
the county government did not investigate. Afterwards Mao Yupeng
was transferred to work elsewhere. This affair is still going on.
Above we have summed up our experience in grain work during
FROM MARX
TO MAO
the past five years. Below are the policies for work in 1943.
⋆
(1) Implement the unified progressive agricultural tax. In the
past we have used the method of levying national salvation grain
tax. It is not an entirely satisfactory method of taxation. If it is
well done it can only achieve the aim of being fair burden on the
people. It cannot give any effective encouragement to the peasants’
feelings towards production. Therefore we must actively prepare to
implement the unified progressive agricultural tax. How should our
preparatory work be done? (i) Under the leadership of the Finance
Department set up a specialist research team consisting of five to
seven cadres selected for NOT their experience FORin
political work and their
good understanding of land and financial problems. This team should
gather, study and arrange materials concerning progressive taxation,
and plan the work COMMERCIAL
for introducing it. In addition, directed by the
Border Region Government, responsible comrades from the relevant
official organizations led by the head of the Finance Department
should organize a planning committee to take charge of policy, to
solve problems and DISTRIBUTION
to regularly lead the work of the research team.
(ii) Carry out survey work. A detailed summary of grain collection
work in 1942 should be supplied to the progressive taxation research
team as concrete source material. The research team should first
study some counties with different situations, whose collection in
1941 and 1942 was comparatively good. They should draw up an
initial survey plan, and first carry out trial surveys. Afterwards they
should revise the plan, draw up a format and carry out a general
survey. In the light of the materials from the survey they should
determine the regulations and methods. Counties with good successes
who complete the work early can carry out a trial run during